Patriots QB Tom Brady's new deal may be cap friendly, but he certainly stands to benefit in a major way as well. / Stew Milne, USA TODAY Sports

by Jarrett Bell, USA TODAY Sports

by Jarrett Bell, USA TODAY Sports

Tom Brady's restructured and extended contract includes $27 million in new money and three additional seasons that add up to a five-year package at below-market value. But it also contains significant guarantees for the New England Patriots quarterback, USA TODAY Sports has learned.

A breakdown of Brady's pact, according to a person who reviewed details of the deal, reveals that the total signing bonus for the five-year, $57 million contract is $30 million - which includes $3 million in new money and $27 million that was due to Brady from his previous deal that is converted into a signing bonus for salary cap accounting. The new agreement replaces the four-year, $72 million extension that took effect in 2011, one year after Brady signed it.

The person spoke on the condition of anonymity because the contract details were supposed to remain confidential.

Brady's base salary for the 2013 season is $1 million, followed by a $2 million base salary in 2014. The $30 million signing bonus and salaries for the next two seasons are fully guaranteed.

The salaries for the final three years of the pact - $7 million in 2015, followed by $8 million and $9 million - are guaranteed against injury. If Brady is on the roster for the final game of the 2014 season, the $24 million in salaries for the final three years will be guaranteed for skill, too.

The contract is still subject to approval by the NFL and NFL Players Association.

Under his previous deal, Brady was due salaries of $9.75 million, with $5 million roster bonuses and $250,000 workout bonuses for 2013 and 2014. Before striking the new deal, Brady was guaranteed $25 million for injury. Now it stands that the entire $57 million will be guaranteed.

The deal clears $15 million in space under the projected $121 million salary cap over the next two years for the Patriots.

The $30 million signing bonus is scheduled to be paid through February 2015, with $10 million payable this year, $5 million in February 2014, $10 million during the 2014 season and the remaining $5 million in February 2015.